Bed: trading financial assets -cost (deducting cash dividend that has been announced but not yet issued or has arrived in payment The interest period but not receiving bond interest)
This receivables/interest receivables (the price contains cash dividends that have been declared but not issued or have not yet been paid, but the interest payment period but not received yet)
Investment income (transaction costs)
The taxes and fees shall be paid -the value -added tax (input tax)
- Investment funds (the total price of payment)
2. borrowing: other currency funds and other
loans: receivables/interest receivables, etc.
The announcement or expiration
Borrowing: receivable (interest receivable)
n During the distribution of
borrowing: other currency funds and other
, Trading financial assets adopt fair value for follow -up measurement, and the difference between fair value and book balance is included in the current profit and loss (virtual, fair value change profit or loss).
The fair value> During the book value (nearby principle)
borrowing: transactional financial assets -fair value changes
loan: fair value changes Profit or loss
New value u003CTime of book value (near the principle of near)
Lending: Prosperity of fair value changes
Value changes
(4) The disposal of transactional financial assets
borrowing: other currency funds, etc. (actually received money)
Loan: Transactional financial assets -cost
-fair value changes (or debit, the balance out of the balance)
(5) Transfer of financial goods shall pay VAT
Lending: investment income and other
In the production of transfer income
borrowing: investment income, etc.
n In the loss of transfer of transfer
borrowing: taxes and fees should be paid for financial goods
loan: investment income simple simple Analysis and distribution Simple points: The deposit from the company account: borrowing: other currency funds-deposit investment funds n Buy wealth management products: Lended: short-term investment loan: other currency funds-deposit investment Treatment wealth management products: Investment Loan: Short -term investment Loan: investment income (if it is lower than the cost price, the investment income may be in the debit) Analysis: 1. This ticket deposit, credit card deposit, credit deposit deposit deposit, deposited investment funds, foreign deposits and other currency funds. . The enterprise increases other currency funds, rely on undergraduate subjects, and loans the subject of "bank deposits"; reduce other currency funds, debit relevant subjects, and credit undergraduate subjects. 3. Undergraduate subjects can be based on bank bills or votes or credit certificates. , "Investment funds", "foreign deposits", etc. for details. . The balance of the debit at the end of the undergraduate period reflects other currency funds held by the enterprise.
Financial companies purchase bank wealth management products, on the one hand, increasing "available for sale of financial assets-XX Ming fine households", on the other hand, reducing financial enterprises' "peers stored funds" in banks, so accounting points are as follows: borrowing: borrowing: A available for sale of financial assets-xx Mingxianshot Loan: Algene stored money-XX banking households
When purchasing: borrowing: available for sale of financial assets-cost 100 loan: bank deposit 100 When recovered: borrow: bank deposit 120 loans: available for sale of financial assets R N Investment returns (difference) 20 When investment income> 0, the investment income is based on the business tax city construction tax education cost additional
The taxable income this year pays the corporate income tax with other income.
That's what you do. If you do investment income, you will naturally include the income when the calculation is said. The income tax does not need to be paid separately.
Buy wealth management product accounting scores:
1. Obtain transactional financial assets
Bed: trading financial assets -cost (deducting cash dividend that has been announced but not yet issued or has arrived in payment The interest period but not receiving bond interest)
This receivables/interest receivables (the price contains cash dividends that have been declared but not issued or have not yet been paid, but the interest payment period but not received yet)
Investment income (transaction costs)
The taxes and fees shall be paid -the value -added tax (input tax)
- Investment funds (the total price of payment)
2.
borrowing: other currency funds and other
loans: receivables/interest receivables, etc.
The announcement or expiration
Borrowing: receivable (interest receivable)
n During the distribution of
borrowing: other currency funds and other
, Trading financial assets adopt fair value for follow -up measurement, and the difference between fair value and book balance is included in the current profit and loss (virtual, fair value change profit or loss).
The fair value> During the book value (nearby principle)
borrowing: transactional financial assets -fair value changes
loan: fair value changes Profit or loss
New value u003CTime of book value (near the principle of near)
Lending: Prosperity of fair value changes
Value changes
(4) The disposal of transactional financial assets
borrowing: other currency funds, etc. (actually received money)
Loan: Transactional financial assets -cost
-fair value changes (or debit, the balance out of the balance)
(5) Transfer of financial goods shall pay VAT
Lending: investment income and other
In the production of transfer income
borrowing: investment income, etc.
n
In the loss of transfer of transfer
borrowing: taxes and fees should be paid for financial goods
loan: investment income
simple simple Analysis and distribution
Simple points:
The deposit from the company account:
borrowing: other currency funds-deposit investment funds
n Buy wealth management products:
Lended: short-term investment
loan: other currency funds-deposit investment
Treatment wealth management products:
Investment
Loan: Short -term investment
Loan: investment income (if it is lower than the cost price, the investment income may be in the debit)
Analysis: 1. This ticket deposit, credit card deposit, credit deposit deposit deposit, deposited investment funds, foreign deposits and other currency funds.
. The enterprise increases other currency funds, rely on undergraduate subjects, and loans the subject of "bank deposits"; reduce other currency funds, debit relevant subjects, and credit undergraduate subjects.
3. Undergraduate subjects can be based on bank bills or votes or credit certificates. , "Investment funds", "foreign deposits", etc. for details.
. The balance of the debit at the end of the undergraduate period reflects other currency funds held by the enterprise.
Financial companies purchase bank wealth management products, on the one hand, increasing "available for sale of financial assets-XX Ming fine households", on the other hand, reducing financial enterprises' "peers stored funds" in banks, so accounting points are as follows:
borrowing: borrowing: A available for sale of financial assets-xx Mingxianshot
Loan: Algene stored money-XX banking households
When purchasing: borrowing: available for sale of financial assets-cost 100
loan: bank deposit 100
When recovered: borrow: bank deposit 120
loans: available for sale of financial assets R N Investment returns (difference) 20
When investment income> 0, the investment income is based on the business tax city construction tax education cost additional
The taxable income this year pays the corporate income tax with other income.
That's what you do. If you do investment income, you will naturally include the income when the calculation is said.
The income tax does not need to be paid separately.
Interest, dividend, and dividend income tax should be taxed at a ratio of 25%of the tax rate, but the situation in various places is different.